国家治理现代化中政府预算公开的转型过程与制度障碍  

The Transition Process and Institutional Obstacles of Government Budget Information Disclosure in the Process of National Governance Modernization

作　　者：吕凯波[1] 王聪[2] 邓淑莲[3] 何秋仙[1] 

机构地区：[1]浙江工商大学金融学院,浙江杭州310018 [2]上海理工大学管理学院,上海200093 [3]上海财经大学公共经济与管理学院,上海200433

出　　处：《南京审计大学学报》2017年第5期10-21,共12页Journal of Nanjing Audit University

基　　金：国家社会科学基金项目(11BZZ061);浙江省哲学社会科学规划课题项目(09CGJJ013YB)

摘　　要：根据预算信息公开面向主体的差异,将我国财政透明度进程分为财政透明1.0、财政透明2.0和财政透明3.0三个时代,其中预算信息公开的制度建设和政府信息公开申请是推动财政透明度转型的重要原因。基于31个省(自治区、直辖市)2014年和2015年的财政透明度调查,研究发现:各项预算信息公开详尽程度要求不统一、公开范围不明确是造成我国财政透明度整体水平偏低、"四本预算"透明度高低不同的制度性因素。最后,从增加政府财政信息公开供给和保障公民政府信息公开申请两方面提出提高地方政府财政透明度、促进国家治理体系和治理能力现代化的政策建议。Fiscal transparency in China is divided into three periods,i. e. Transparency 1. 0,Transparency 2. 0 and Transparency 3. 0,according to the difference of subject-oriented budget information disclosure. The system construction of budget information disclosure and the application of government information publicity are the fundamental force that speeds up the fiscal transparency transformation. The fiscal transparency survey in 31 provinces in 2014 and 2015 show that open standards are not unified and the scope of budget information disclosure is vague. All these institutional barriers lead to low fiscal transparency and transparency varies with budget type. Finally,based on the two aspects of increasing the fiscal information disclosure to government supply and guarantee of citizen’s application for government information disclosure,recommendations are made in order to improve the fiscal transparency in local government and promote the modernization of national governance system and governance capability.

关 键 词：预算透明度 政府信息公开制度 国家治理现代化 透明度转型 财政信息公开 全口径预算 政府预算 财税体制改革 财政透明 财政支出绩效 公共预算 

分 类 号：F812.3[经济管理—财政学]